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flat rate expense

Forums › ACCA Forums › ACCA TX Taxation Forums › flat rate expense

  • This topic has 0 replies, 1 voice, and was last updated 9 years ago by sasha.
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  • August 15, 2015 at 2:16 pm #267292
    sasha
    Member
    • Topics: 99
    • Replies: 141
    • ☆☆☆

    I am not quite clear on flat rate expense of private use of part of a commercial building.
    In the book it is described as ”private use adjustment are household goods and services, rent,food,and utilities=fixed amount based on number of occupants. so what does this mean?

    In 1 question, it is asked to calculate adjusted trading profit according to cash basis.

    ”the cash basis private use adjustment for two occupants in a business premises for 8 months is 4000”
    this was added when calculating adjusted trading profit. but why?

    in other question it was, ”the cash basis private use adjustment for one occupant in a business premises for 12 month period is 4200”. but, here no value was added or subtracted .

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